| C | ( | 1 | − | ( | 3273 50 | − | 38 | ) | ÷ | ( | 18 | − | 4 | ) | × | C | ) | = | 3 5 |
| C | × | 1 | − | C | ( | 3273 50 | − | 38 | ) | ÷ | ( | 18 | − | 4 | ) | × | C | = | 3 5 |
| 方程两边同时乘以: | ( | 18 | − | 4 | ) |
| 1 | C | ( | 18 | − | 4 | ) | − | C | ( | 3273 50 | − | 38 | ) | C | = | 3 5 | ( | 18 | − | 4 | ) |
| 1 | C | × | 18 | − | 1 | C | × | 4 | − | C | ( | 3273 50 | − | 38 | ) | C | = | 3 5 | ( | 18 | − | 4 | ) |
| 1 | C | × | 18 | − | 1 | C | × | 4 | − | C | ( | 3273 50 | − | 38 | ) | C | = | 3 5 | × | 18 | − | 3 5 | × | 4 |
| 18 | C | − | 4 | C | − | C | ( | 3273 50 | − | 38 | ) | C | = | 54 5 | − | 12 5 |
| 14 | C | − | C | ( | 3273 50 | − | 38 | ) | C | = | 42 5 |
| 14 | C | − | C | × | 3273 50 | C | + | C | × | 38 | C | = | 42 5 |